2007 (6) TMI 29

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..... covered under ‘Business Auxiliary service’ – Held that revenue contention was not correct and dismissed the revenue appeal
[Order per] -Revenue has filed this appeal against the Order-in-Appeal No. 11/2006, dated 18-9-2006, passed by the Commissioner of Customs, Central Excise and Service Tax (Appeals-II), Hyderabad, 2. The appellants provided the services of "Share Transfer Agent" and "Regis .....

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..... mands pertain to a period prior to 1-5-2006, the levy of service tax under any other category is not justified. 3. The Revenue has come before the Tribunal, aggrieved over the order of the Commissioner (Appeals) on the following grounds :- (i) According to the Revenue, the service of "Registrar to Issues" should be an incidental auxiliary support service for initial public offer of shares of com .....

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..... cy Ltd. [2007 (6) S.T.R. 101 (Tri.-Del.,)] wherein similar issue cropped up and the Tribunal has held that these services would not come within the category of 'Business Auxiliary Service". 6. On a careful consideration of the matter, I find that these two ser vices came into service tax net only with effect from 1-5-2006 and a demand to levy the service tax retrospectively under other categories .....

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